Married to non-residents can escape the 7.5% fixed IMT rate. Find out in which situations

The housing tax package, published in May, established a fixed rate of 7.5% of IMT for non-resident taxpayers who purchase properties intended exclusively for housing, regardless of the property value. This measure especially affects foreign buyers and Portuguese emigrants who are not tax residents in Portugal. The rate applies to all residential property transactions by non-residents, replacing the previous progressive rates that varied according to the property value. However, there are specific situations where married couples with non-residents may not be subject to this fixed rate. The article analyzes the specific cases where couples where one spouse is a non-resident can escape the 7.5% rate, suggesting that the legislation contains nuances that allow avoiding this higher taxation under certain circumstances.